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GST and Exhibition, Goods and Services Tax - GST

Issue Id: - 112510
Dated: 3-8-2017
By:- ASHOK CHOUDHARY

GST and Exhibition


  • Contents

One of my Client keep the exhibition at Mumbai and Participant are coming from Calcutta ( West Bengal ) with material ( not for sales ) for display at exhibition . What is tax liability of the Participant who are coming from other state with material . Is IGST is applicable .

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 4-8-2017
By:- MUKUND THAKKAR

Participant coming from any place of India and exhibition at Mumbai (not for Sales), Supply is not taking place, it is removal for approval so no IGST is applicable.


2 Dated: 4-8-2017
By:- KASTURI SETHI

Dear Querist,. Pl.read Section 7 (1)(a) of CGST Act. All forms of supply also include " transfer". Between related or distinct persons. Transfer of goods for exhibition is also a supply in the course or furtherance of business. Earlier such clearance was exempted. Such issue requires clarification from the Board. No sale is involved . So it should fall outside the definition of Scope of supply as opined by Sh.Mukund Thakkar , Sir. It also does not fall in the Schedule meant for supply without consideration


Page: 1

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